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UK Patent Box to become less generous

It has been reported that after a dispute with, among others, the German government, the existing UK Patent Box scheme will be changed. Although the precise details are not yet known, it seems that the scheme will become much less generous. In particular, it will be changed to focus more strongly on patents directly tied to research and innovation in the UK.

We hear that certain existing benefits can continue to be claimed until June 2021. It remains to be seen exactly how the legislation will be changed and what the transitional provisions will be, however.

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